On October 25, 2011, the Indiana Tax Court granted AE Outfitters Retail Co.'s motion for partial summary judgment.
The Court held that the Indiana Department of State Revenue must apply all of the methodologies listed in Indiana Code Sections 6-3-2-2(l) and (m) to fairly reflect a taxpayer's adjusted gross income assigned to Indiana prior to requiring a combined return.
Click here for a copy of the order.